DRY PLAN: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DRY PLAN
Largest movements
- Tangible fixed assets +€159,994
new in 2025: €159,994
of which Plant, machinery and equipment: +€157,813
- Receivables within one year -€131,337
down €131,337 (-24.9%), from €526,933 to €395,597
of which Trade receivables: -€112,696
- Cash +€6,643
up €6,643 (+9.6%), from €69,267 to €75,909
mainly Receivables within one year (+€131,337) and Net result for the year (+€54,826)
- Reserves +€54,000
up €54,000 (+35.2%), from €153,500 to €207,500
- Short-term financial debts -€50,000
down €50,000 (-16.7%), from €300,000 to €250,000
- Trade debts +€36,800
up €36,800 (+31.9%), from €115,262 to €152,061
- Tax, wage and social debts -€9,491
down €9,491 (-37.2%), from €25,486 to €15,995
of which Taxes: -€12,100
- Gross operating margin +€96,209
up €96,209 (+37.3%), from €258,069 to €354,278
- Staff costs +€62,461
up €62,461 (+35.4%), from €176,471 to €238,933
- Financial charges +€13,115
up €13,115 (+154%), from €8,541 to €21,656
- Depreciation +€8,155
new in 2025: €8,155
- Taxes +€3,549
up €3,549 (+13.4%), from €26,412 to €29,961
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €601,864 | €634,000 | +€32,136 | +5.3% |
| Fixed assets | 21/28 | €2,500 | €162,494 | +€159,994 | +6,400% |
| Tangible fixed assets | 22/27 | - | €159,994 | +€159,994 | |
| Plant, machinery and equipment | 23 | - | €157,813 | +€157,813 | |
| Furniture and vehicles | 24 | - | €2,181 | +€2,181 | |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €599,364 | €471,506 | -€127,858 | -21.3% |
| Amounts receivable within one year | 40/41 | €526,933 | €395,597 | -€131,337 | -24.9% |
| Trade receivables | 40 | €441,883 | €329,187 | -€112,696 | -25.5% |
| Other amounts receivable | 41 | €85,050 | €66,410 | -€18,641 | -21.9% |
| Cash at bank and in hand | 54/58 | €69,267 | €75,909 | +€6,643 | +9.6% |
| Deferred charges and accrued income | 490/1 | €3,164 | - | -€3,164 | |
| Total equity and liabilities | 10/49 | €601,864 | €634,000 | +€32,136 | +5.3% |
| Equity | 10/15 | €161,117 | €215,943 | +€54,826 | +34.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €153,500 | €207,500 | +€54,000 | +35.2% |
| Distributable reserves | 133 | €153,500 | €207,500 | +€54,000 | +35.2% |
| Profit (loss) carried forward | 14 | €1,617 | €2,443 | +€826 | +51.1% |
| Amounts payable | 17/49 | €440,747 | €418,056 | -€22,691 | -5.1% |
| Amounts payable within one year | 42/48 | €440,747 | €418,056 | -€22,691 | -5.1% |
| Financial debts | 43 | €300,000 | €250,000 | -€50,000 | -16.7% |
| Other loans | 439 | €300,000 | €250,000 | -€50,000 | -16.7% |
| Trade debts | 44 | €115,262 | €152,061 | +€36,800 | +31.9% |
| Suppliers | 440/4 | €115,262 | €152,061 | +€36,800 | +31.9% |
| Taxes, remuneration and social security | 45 | €25,486 | €15,995 | -€9,491 | -37.2% |
| Taxes | 450/3 | €17,190 | €5,090 | -€12,100 | -70.4% |
| Remuneration and social security | 454/9 | €8,295 | €10,905 | +€2,610 | +31.5% |
| Remuneration, social security and pensions | 62 | €176,471 | €238,933 | +€62,461 | +35.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €8,155 | +€8,155 | |
| Other operating charges | 640/8 | €652 | €2,388 | +€1,735 | +266% |
| Gross operating margin | 9900 | €258,069 | €354,278 | +€96,209 | +37.3% |
| Operating profit (loss) | 9901 | €80,946 | €104,803 | +€23,858 | +29.5% |
| Financial income | 75/76B | €4,593 | €1,640 | -€2,953 | -64.3% |
| Recurring financial income | 75 | €4,593 | €1,640 | -€2,953 | -64.3% |
| Financial charges | 65/66B | €8,541 | €21,656 | +€13,115 | +154% |
| Recurring financial charges | 65 | €8,541 | €21,656 | +€13,115 | +154% |
| Profit (loss) for the period before taxes | 9903 | €76,998 | €84,787 | +€7,789 | +10.1% |
| Income taxes | 67/77 | €26,412 | €29,961 | +€3,549 | +13.4% |
| Profit (loss) for the period | 9904 | €50,586 | €54,826 | +€4,241 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €50,586 | €54,826 | +€4,241 | +8.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.